2015 Code of Virginia
Title 55 - Property and Conveyances
§ 55-269.1. Annuity table

When a party as tenant for life is entitled to the annual interests on a sum of money, or is entitled to the use of any estate, or a part thereof, and is willing to accept a gross sum in lieu thereof, or the party liable for such interest, or affected by such claim, has the right to pay a gross sum in lieu thereof, or if the court in any legal proceeding decree a gross sum to be paid in lieu thereof, the sum shall be estimated according to the then value of an annuity of eight percent on the principal sum during the probable life of such person, according to the following table, showing in Column I the present value, on the basis of eight percent interest, of an annuity of one dollar, payable at the end of every year that a person of a given age may be living, for the ages therein stated:

PRESENT VALUE

Age last birthday	I life	II lives
Less than one year	12.060	11.670
1	12.291	12.124
2	12.291	12.127
3	12.286	12.120
4	12.278	12.107
5	12.267	12.091
6	12.256	12.071
7	12.242	12.049
8	12.227	12.024
9	12.211	11.996
10	12.192	11.965
11	12.171	11.930
12	12.149	11.892
13	12.125	11.852
14	12.102	11.812
15	12.078	11.773
16	12.055	11.736
17	12.032	11.701
18	12.010	11.666
19	11.988	11.632
20	11.964	11.596
21	11.939	11.559
22	11.913	11.521
23	11.886	11.480
24	11.857	11.437
25	11.824	11.389
26	11.789	11.336
27	11.751	11.278
28	11.709	11.215
29	11.664	11.148
30	11.615	11.075
31	11.564	10.998
32	11.510	10.917
33	11.452	10.831
34	11.391	10.741
35	11.326	10.645
36	11.258	10.545
37	11.186	10.440
38	11.110	10.331
39	11.031	10.217
40	10.948	10.098
41	10.861	9.975
42	10.770	9.847
43	10.675	9.714
44	10.576	9.576
45	10.473	9.434
46	10.365	9.288
47	10.254	9.138
48	10.138	8.983
49	10.018	8.824
50	9.893	8.661
51	9.764	8.493
52	9.631	8.322
53	9.493	8.147
54	9.352	7.970
55	9.207	7.790
56	9.057	7.608
57	8.904	7.423
58	8.747	7.237
59	8.586	7.048
60	8.421	6.856
61	8.252	6.662
62	8.078	6.466
63	7.900	6.267
64	7.718	6.067
65	7.532	5.865
66	7.343	5.663
67	7.150	5.460
68	6.954	5.256
69	6.755	5.052
70	6.552	4.847
71	6.345	4.640
72	6.134	4.431
73	5.920	4.222
74	5.705	4.015
75	5.491	3.812
76	5.279	3.615
77	5.069	3.424
78	4.861	3.239
79	4.654	3.057
80	4.448	2.879
81	4.244	2.706
82	4.044	2.538
83	3.846	2.376
84	3.652	2.217
85	3.459	2.061
86	3.272	1.911
87	3.097	1.774
88	2.934	1.651
89	2.780	1.537
90	2.630	1.426
91	2.485	1.319
92	2.350	1.220
96	2.227	1.131
94	2.118	1.053
95	2.024	0.986
96	1.943	0.931
97	1.873	0.885
98	1.811	0.845
99	1.754	0.810
100	1.701	0.779
101	1.651	0.751
102	1.602	0.726
103	1.550	0.703
104	1.492	0.682
105	1.420	0.661
106	1.322	0.637
107	1.178	0.602
108	0.955	0.535
109	0.595	0.383

1973, c. 355; 1981, c. 612; 1990, c. 831 .